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现行资源税的制度设计不利于资源型地区的可持续发展,反而在一定程度上加剧了这些地区的自然资源浪费、生态环境破坏严重、贫富差距不断拉大等问题。立足于促进资源型地区的可持续发展,资源税需要全面扩大征税范围,进一步提高税负水平、拉开税率档次、采用超率累进税率、调整税收优惠。同时通盘考虑相关税费的配套改革,认真清理各种针对资源的专门税费,进一步完善增值税、消费税、企业所得税、个人所得税等相关税制。
The current resource tax system design is not conducive to the sustainable development of resource-based areas, but to some extent, exacerbated the natural resources in these areas, the destruction of the ecological environment is serious, the gap widening gap between rich and poor and other issues. Based on the promotion of sustainable development of resource-based regions, resource taxation needs to be expanded in the scope of taxation to further raise the level of taxation duty, raise the rate of taxation and adopt the rate-progressive tax rate to adjust tax incentives. At the same time, we should consider the related reform of relevant taxes and fees in full consideration, earnestly clean up all kinds of special taxes and fees for resources, and further improve the relevant tax systems such as value-added tax, consumption tax, enterprise income tax and personal income tax.